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Charitable Giving Before Tax Law Changes Under the New Administration
  • Goulston & Storrs PC
  • USA
  • November 21 2016

Significant changes are expected to U.S. tax laws following the election of Donald Trump as the next President of the United States and the


Section 107 parsonage allowance exclusion limited to one home
  • Bryan Cave LLP
  • USA
  • April 2 2012

The United States Court of appeals for the Eleventh Circuit Court recently ruled that the parsonage allowance exclusion from gross income contained in section 107 of the Code is limited to the rental value of providing a single home


Charitable Trusts and the Cy Pres Doctrine: An Overview
  • Holland & Hart LLP
  • USA
  • January 30 2017

Charitable trusts are both valuable estate planning tools and excellent philanthropic devices. For instance, certain charitable trusts provide


Establishing your charitable legacy: giving to charity with strings attached
  • Arnold & Porter Kaye Scholer LLP
  • USA
  • October 27 2015

In this issue of Pieces of the Puzzle, the authors outline the key considerations when partnering with a charity to implement a specific project or


Enforcing Charitable Pledges: New York’s Shifting Landscape
  • Kelley Drye & Warren LLP
  • USA
  • September 13 2016

On August 24, 2016, it was widely reported in the business media that Duke University had filed a claim against the estate of Aubrey McLendon, the


International grant-making: best practices for U.S. public charities
  • Baker & Hostetler LLP
  • USA
  • February 20 2014

U.S. public charities are blessed, but also challenged, by a relative lack of regulation governing their grants to foreign persons and foreign


DC Superior Court approves Corcoran's proposed agreement with National Gallery and GW University
  • Steptoe & Johnson LLP
  • USA
  • August 25 2014

On August 18, 2014, the DC Superior Court granted the Trustees of the Corcoran Gallery of Art’s (The Trustees’) petition for cy près relief with


Collateral estoppel did not bar claim for implied charitable trust
  • Bryan Cave LLP
  • USA
  • April 17 2014

We occasionally see in the media and in our own posts, claims that a donation made to a charitable organization was not used in the way in which the


Income tax deductions for charitable donations may be denied without a qualified appraisal Mohamed v. Commissioner, T.C. Memo 2012-152
  • Proskauer Rose LLP
  • USA
  • September 10 2012

Obtaining a qualified appraisal is an essential requirement for claiming an income tax deduction for charitable donations of property worth more than $5,000


Making sure you get the beneficiaries’ names right
  • Bryan Cave LLP
  • USA
  • October 17 2012

A misspelled name; an incomplete name of a charity; an “Inc.” instead of an “LLC.”